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TMI Blog2025 (4) TMI 1173X X X X Extracts X X X X X X X X Extracts X X X X ..... s and issues involved in all the captioned appeals are identical, hence the same have been heard together and are being disposed of by this common order. ITA No. 1162/Ahd/2024 is taken as a lead case for the purpose of narration of facts. ITA No. 1162/SRT/2024 : 2. The brief facts of the case are that the appellant/assessee trust was already approved as a charitable institution u/s 80G(5) of the Act vide order dated 23.03.2009 of ld. CIT (Exemption). An amendment was brought into the relevant provisions by Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, whereby, the institution which stood already approved u/s 80G(5)(vi) of the Act on or before 01.04.2021, had to apply for fresh approval under Clause (i) to the first proviso to section 80G(5) of the Act. The assessee-trust accordingly applied for fresh approval under Clause (i) to the first proviso to section 80G(5) of the Act in the prescribed form i.e. Form No. 10A on 03.05.2021. Assessee-trust was granted approval under clause (i) of the first proviso to section 80G(5) of the Act in the prescribed Form No. 10AC vide order dated 28.05.2021 of the Ld. CIT(E) which was valid until Assessment Ye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t: Provided further that the Principal Commissioner or Commissioner, on receipt of an application made under the first proviso, shall,- (i) where the application is made under clause (i) of the said proviso, pass an order in writing granting it approval for a period of five years; (ii) where the application is made under clause (ii) or clause (iii) of the said proviso,- (a) call for such documents or information from it or make such inquiries as he thinks necessary in order to satisfy himself about- (A) the genuineness of activities of such institution or fund; and (B) the fulfilment of all the conditions laid down in clauses (i) to (v); (b) after satisfying himself about the genuineness of activities under item (A), and the fulfilment of all the conditions under item (B), of sub-clause (a),- (A) pass an order in writing granting it approval for a period of five years; or" .......... (iii) where the application is made under clause(iv) of the said proviso, pass an order in writing granting it approval provisionally for a period of three years from the assessment year from which the registration is sought. ....... Provided also that the approval granted und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh, the Ld. CIT (E) in this case had granted approval under clause (i) to the First Proviso to section 80G(5) of the Act for 5 years, which as per the relevant provisions of the Act was supposed to be the regular approval, however there were discrepancies in the prescribed Form No. 10AC issued by the CIT(E) for grant of the said approval. A perusal of the certificate granted in Form No. 10AC by the ld. CIT (Exemption) dated 28.05.2021 reveals that ld. CIT (Exemption) mentioned in the title "Order for provisional approval" and even in column nos. 7 & 9 of the said order the ld. CIT (Exemption) has expressly mentioned that it was an order of provisional approval. Further in column no.10, the conditions subject to which the "provisional approval" was being granted have been mentioned. The assessee/appellant under the circumstances was of the reasonable belief that the approval granted to the appellant was provisional. The assessee, therefore, applied to the Ld. CIT(E) for final approval under clause (iii) of 1st proviso to sub-section (5) of section 80G of the Act. However, the ld. CIT (Exemption) vide a small and cryptic order rejected the application of the assessee stating therein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e considered as an "Order for registration or approval" and, in such cases where Form No. 10AC has been issued, - (a) under section code 01 (applications seeking reregistration),- (i) in the heading and in rows 6, 7, 9 and 10 the words," provisional registration" shall be read as "registration"; (ii) in row 8 the word " provisionally registered" shall be read as "registered"; (b) under section codes 03, 04, 05, 06 or 11 (applications seeking re-approval),- (i) in the heading and in rows 6, 7, 9 and 10 the words," provisional approval" shall be read as "approval"; (ii) in row 8 the word "provisionally approved" shall be read as "approved"; (iii) row no 5 of Form No. 10AC (issued for all section codes) shall be read as "Unique Registration Number" instead of "Provisional Approval/ Approval Number" or "Provisional Registration/ Registration Number", as the case maybe". 7. A perusal of the above circular would re veal that under sub-clause (ii) of clause 5 of this Circular, it has been contemplated that where due to technical glitches, Form No. 10AC has been issued during FY 2021- 2022 with the heading "Order for provisional registration" or " Order for provisional appro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny manner tantamount to affect the approval granted to the assessee vide order dated 28.05.2021 which is valid up to AY 2026-27. 11. In the result, the appeal filed by the assessee is dismissed. ITA Nos. 1164/Srt/2024, 1166/Srt/2024, 1168/Srt/2024, 1170/Srt/2024, 1173/Srt/2024, 1175/Srt/2024, 1177/Srt/2024, 1179/Srt/2024 & 1181/Srt/2024 12. The facts and issue involved in these appeals are identical to that have been discussed above. In all these cases, the concerned assesses/appellants were already approved under section 80G of the Act prior to the amendment brought by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. The assessee applied for fresh approval under clause (i) of the first proviso to section 80G(5)] of the Act, which was duly granted in the prescribed Form No. 10AC valid for 5 assessment years. However, due to technical glitches in format of Form No. 10AC, the registration/approval was erroneously shown as "provisional", whereas, the CBDT has clarified that the same is a regular approval. Our findings given above, on the identical issue in the lead case ITA No. 1162/SRT/2024 will mutatis mutandis apply to all the captioned app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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